【正文】 誰將為這一事件負(fù)責(zé)，現(xiàn)在尚無定論。確認(rèn)、計(jì)量存貨跌價(jià)的依據(jù)應(yīng)當(dāng)充分，方法應(yīng)當(dāng)正確。目前眾多學(xué)者研究指出我國公司治理中存在的主要問題有：①股東大會(huì)沒有發(fā)揮應(yīng)有作用；②關(guān)鍵人（董事長、總經(jīng)理等高層管理人員）具有幾乎無所不管的控制權(quán)；③監(jiān)事會(huì)的功能非常有限；④債權(quán)人對公司實(shí)施的監(jiān)控作用較??；⑤公司的市場價(jià)值與治理質(zhì)量缺乏相關(guān)性。 加強(qiáng)應(yīng)收賬款管理，提高應(yīng)收賬款的安全，降低其風(fēng)險(xiǎn)市場經(jīng)濟(jì)是信用經(jīng)濟(jì)，企業(yè)銷售環(huán)節(jié)很難完全做到“錢貨兩清”而不發(fā)生賒銷預(yù)付，因此必須科學(xué)地確定賒銷額度和健全應(yīng)收賬款的控制制度。（2）應(yīng)收賬款的事中控制：①加強(qiáng)賒銷業(yè)務(wù)的合同管理。企業(yè)應(yīng)遵循謹(jǐn)慎性原則，對壞賬損失的可能性進(jìn)行預(yù)先估計(jì)，積極建立彌補(bǔ)壞賬損失的準(zhǔn)備金制度。此外，必須建立新的業(yè)績評價(jià)體系，改變以往以收入作為業(yè)績評價(jià)的主要指標(biāo)，而忽視相關(guān)資產(chǎn)的安全性。④要對存貨實(shí)行“ABC”管理法。倉庫保管人員應(yīng)定期自行盤點(diǎn)、核對，存貨管理部門負(fù)責(zé)人應(yīng)不定期進(jìn)行抽查、核實(shí)，會(huì)計(jì)人員應(yīng)定期與倉庫保管人員的保管賬和實(shí)際庫存進(jìn)行核對、檢查，確保賬實(shí)相符。它是實(shí)現(xiàn)內(nèi)部會(huì)計(jì)控制的重要措施之一。（3）公司應(yīng)建立和完善采購決策程序和審批控制制度。對存貨要做到內(nèi)部會(huì)計(jì)控制，需要從以下各環(huán)節(jié)入手（1）公司應(yīng)建立健全存貨業(yè)務(wù)管理責(zé)任制，保證各種存貨實(shí)物資產(chǎn)的安全完整，保證存貨的請購、審批、采購、驗(yàn)收入庫、付款、記賬、領(lǐng)用、發(fā)出、盤點(diǎn)清查、保管處置等環(huán)節(jié)能得到合理、有效控制。具體為：①通過應(yīng)收賬款讓售和資產(chǎn)證券化進(jìn)行融資，化解應(yīng)收賬款風(fēng)險(xiǎn)。企業(yè)對銷貨往來較頻繁的客戶不得已采取掛賬賒銷時(shí)，除必須加強(qiáng)對客戶的資信狀況進(jìn)行分析了解外，還必須妥善辦理賒銷手續(xù)，使賒銷憑證和記錄能及時(shí)、準(zhǔn)確地反映應(yīng)收賬款的發(fā)生時(shí)間、金額及責(zé)任等全面情況，便于事后監(jiān)管。這三個(gè)環(huán)節(jié)是相互聯(lián)系和相互制約的，做好每個(gè)環(huán)節(jié)的控制對應(yīng)收賬款及時(shí)回收意義十分重大。下面是長虹與實(shí)際控制人之間的產(chǎn)權(quán)及控制關(guān)系的方框圖：綿陽市國有資產(chǎn)監(jiān)督管理委員會(huì)100% Chartered Accountants Journal May 200559I N T E R N AT I O N A LThe first round of internal control as mandated by the SarbanesOxley Act (SOX) in the United States haverecently been .led by listed panies,or were supposed to have been .led.Allegedly 80 panies could not meet the criteria laid down in SOX.The readiness of the SecuritiesExchange Commission and the PublicCompany Oversight Accounting Board(PCAOB) to learn from the experienceof the .rst year of implementation ofsection 404 of the SarbanesOxley Act,by calling for a roundtable and solicitingments, is to be mended ifcontinued of the requirementsof the Act is to be respected.Section 302 of SOX requires theprincipal executive and the principal.nancial to “certify” items.led in each annual report. Subsections1, 4, 5 and 6 refer to the “signing ”and the responsibilities they are chargedwith, as well as requiring them to disclose matters.We are concerned that some of thelargest panies listed on the NewYork Stock Exchange are not giving thesesigning responsibilities the attention theyare due.Three categories of pliance or lackthereof are evident: